BUSINESS LICENSE INFORMATION
LIST LOCATION OF WORK OUTSIDE WEST COLUMBIA ON WHICH LICENSE TAX WAS PAID TO OTHER MUNICIPALITIES OR ENTITIES.
GIVE GROSS FOR EACH LOCATION.
NAME OF MUNICIPALITY OR ENTITY
Every person engaged or intending to engage in any calling, business, occupation or profession, in whole or in part, within the limits of the City of West Columbia South
Carolina, is required to pay an annual license tax for the privilege of doing business in the Municipality and obtain a business license.
Gross Income means the gross revenues or gross receipts of a business. Gross income for business license purposes may be verified by inspection of returns and reports
filed with the Internal Revenue Service, the South Carolina Department of Revenue, the South Carolina Department of Insurance, or other governmental agencies.
Each yearly license shall be issued for the twelve-month period beginning on May 1 and ending on April 30 of the following year, unless otherwise revoked.
The required license tax shall be paid for each business subject hereto according to the applicable Classification on or before the 30th day of April in each year, except for
those businesses in Rate Class 8 for which a different due date is specified. A separate license shall be required for each place of business and for each Classification or
business conducted at one place.
Application shall be on a form provided by the License Official which shall contain the Social Security Number and/or the Federal Employer’s Identification Number, the
business name as reported on the South Carolina income tax return, and all information about the applicant and the Licensee and the business deemed appropriate to
carry out the purpose of this Business License Program by the License Official. Zoning, Fire, and Building inspections are required.
No deductions from Gross Income shall be made except income earned outside of the Municipality on which a license tax is paid by the business to some other municipal
corporation or a county and fully reported to the Municipality, taxes collected for a governmental entity, or income which cannot be included for computation of the license
tax pursuant to State or Federal law.
It shall be unlawful to make a false application.
All persons shall display the license issued to them on the original form provided by the License Official in a conspicuous place in the business establishment at the
address shown on the license. A change of address must be reported to the License Official within ten (10) days after removal of the business to a new location.
For the purpose of enforcing the provisions of this Business License Program the License Official or other authorized agent of the Municipality is empowered to enter upon
the premises of any person subject to the Business License Program to make inspections and examine and audit books and records. In the event an audit or inspection
reveals that the licensee has filed false information, the cost of the audit shall be added to the correct license tax and late penalties in addition to other penalties. Each
day of failure to pay the proper amount of license tax shall constitute a separate offense. The License Official shall have the authority to make inspections and conduct
audits of businesses within the Municipality to ensure compliance with the Business License Program.
For non-payment of all or any part of the correct license tax, the License Official shall levy and collect a late penalty of five (5%) of the unpaid tax for each month or portion
thereof after the due date until paid. Penalties shall not be waived. If any license tax remains unpaid for sixty (60) days after it’s due date, the License Official shall report
it to the City Administrator and/or his designee for appropriate legal action.
Any person violating any provision of this Business License Program shall be deemed guilty of a misdemeanor and shall be subject to a fine of up to $500.00 or
imprisonment for not more than thirty (30) days or both, upon conviction. Each day of violation shall be considered a separate offense. Punishment for violation shall not
relieve the offender of liability for delinquent taxes, penalties and costs.
The license tax for each class of businesses shall be computed in accordance with the Business License Rate Schedule. The Class Structure Model by NAICS code is a tool
for Classification and not a limitation on businesses subject to a license tax. The Schedule and Model are made available by the License Official and are also on the City’s
website at www.westcolumbiasc.gov.
In-City (Resident) Rates
Class Income: All over $2,000
0-$2,000
Rate per thousand or
fraction thereof
1 $ 25.00 $ 0.85
2 30.00 1.05
3 35.00 1.25
4 40.00 1.45
5 45.00 1.65
6 50.00 1.85
7 55.00 2.05
8 See Individual business at Appendix A
www.westcolumbiasc.gov
Out-of-City (Non-Resident) Rates
Class Income: All over $2,000
0-$2,000
Rate per thousand or
fraction thereof
1 $ 50.00 $ 1.70
2 60.00 2.10
3 70.00 2.50
4 80.00 2.90
5 90.00 3.30
6 100.00 3.70
7 110.00 4.10
8 See Individual business at Appendix A
www.westcolumbiasc.gov
Declining rate applies in all Classes for gross income
in excess of $1,000,000.
Amount (In Millions) Percent of Class Rate for
Gross Income each additional $1,000
$2,000 - $1,000,000 100%
$1,000,001 - $3,000,000 90
$3,000,001 - $5,000,000 80
$5,000,001 - $7,000,000 70
OVER - $7,000,001 60
A license tax calculator is available on our website
to assist in estimating your license tax. This tool
shall be subject to final verification by the Business
License Official. www.westcolumbiasc.gov
NAME OF JOB AMOUNT
